Lubricants, Inc., produces a special kind of grease that is widely used by race car drivers. The grease is produced in two processing departments-Refining and Blending. Raw materials are introduced at various points in the Refining Department. The following incomplete Work in Process account is available for the Refining Department for March Work in Process-Refining Department March 1 balance 31,900Completed and transferred to Blending Materials Direct labor Overhead March 31 balance 139,600 68,200 477, 000 The March 1 work in process inventory in the Refining Department consists of the following elements: materials, $7100; direct labor $4,100; and overhead, $20,700. Costs incurred during March in the Blending Department were: materials used, $46,000; direct labor, $17,600; and overhead cost applied to production, $108,000